Announcement — Internal Revenue Bulletin 1997-29

Under 31 Code of Federal Regulations, Part 10, an attorney, certified public accountant, enrolled agent or enrolled actuary, in order to avoid the institution or conclusion of a proceeding for his disbarment or suspension from practice before the Internal Revenue Service, may offer his consent to suspension from such practice. The Director of Practice, in his discretion, may suspend an attorney, certified public accountant, enrolled agent, or enrolled actuary in accordance with the consent offered.

Attorneys, certified public accountants, enrolled agents, and enrolled actuaries are prohibited in any Internal Revenue Ser

vice matter from directly or indirectly employing, accepting assistance from, being employed by or sharing fees with, any practitioner disbarred or suspended from practice before the Internal Revenue Service.

To enable attorneys, certified public accountants, enrolled agents, and enrolled actuaries to identify practitioners under consent suspension from practice before the Internal Revenue Service, the Director of Practice will announce in the Internal Revenue Bulletin the names and addresses of practitioners who have been suspended from such practice, their designation as attorney, certified public ac

countant, enrolled agent, or enrolled actuary, and date or period of suspension. This announcement will appear in the weekly Bulletin at the earliest practicable date after such action and will continue to appear in the weekly Bulletins for five successive weeks or for as many weeks as is practicable for each attorney, certified public accountant, enrolled agent, or enrolled actuary so suspended and will be consolidated and published in the Cumulative Bulletin.

The following individuals have been placed under consent suspension from practice before the Internal Revenue Service:

Name Address Designation Date of Suspension

Padgett, John Orleans, MA Attorney May 22, 1997 to October 21, 1998 Crisp, Jerry W. Dallas, TX CPA June 1, 1997 to May 31, 2000 Kessel, Donald K. Export, PA CPA June 1, 1997 to November 30, 1998 Klimchak, Joseph Aliquippa, PA CPA June 1, 1997 to February 28, 1998 Steele, Lewis M. Pittsburgh, PA CPA June 1, 1997 to May 31, 1998 Castleberry, Gene A. Oklahoma City, OK Attorney June 4, 1997 to August 3, 1997 O’Connor, Paul J. Hanover, MA CPA June 6, 1997 to June 5, 2000 Olshan, Robert M. Washington, DC CPA June 10, 1997 to December 9, 1998 Johnson, Kirk L. Ann Arbor, MI CPA July 1, 1997 to June 30, 1999 Mattutat, Stephen Elicott City, MD CPA July 1, 1997 to March 31, 1998 Trenary, Lloyd R. Oklahoma City, OK CPA August 1, 1997 to March 31, 1998 Ritchey Jr., Ferris Birmingham, AL Attorney August 1, 1997 to July 31, 2000 Gold, Howard G. Hamden, CT CPA August 1, 1997 to July 31, 1999 Womack, Kathleen Hammond, LA CPA August 1, 1997 to July 31, 1999

1997-29␣␣I.R.B. 17 July 21, 1997